https://www.taxtmi.com/caselaws?id=56600 The Tribunal determined that only half of the amount of Rs. 1,06,896 should be included in the deceased's estate for estate duty calculation. Despite the department's argument that the entire sum should be included due to the deceased's coparcener status, the Tribunal found that the deceased and his wife did not form a separate Hindu Undivided Family (HUF). Following legal presumptions of joint funds being held equally, only the deceased's share of Rs. 53,448 was deemed legally includable for estate duty purposes. The decision was based on the specific family structure and partial partition, resulting in the inclusion of half the amount in the estate. en-us Thu, 26 Jul 1984 00:00:00 +0530 Sat, 04 Dec 2010 17:42:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56600 The Tribunal determined that only half of the amount of Rs. 1,06,896 should be included in the deceased's estate for estate duty calculation. Despite the department's argument that the entire sum should be included due to the deceased's coparcener status, the Tribunal found that the deceased and his wife did not form a separate Hindu Undivided Family (HUF). Following legal presumptions of joint funds being held equally, only the deceased's share of Rs. 53,448 was deemed legally includable for estate duty purposes. The decision was based on the specific family structure and partial partition, resulting in the inclusion of half the amount in the estate. Case-Laws Income Tax Thu, 26 Jul 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56600